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Tenant farming increased significantly in the South in the two decades following Reconstruction.
Revenue Recognition
The accounting principle that determines the specific conditions under which revenue is recognized or accounted for.
Expense Recognition (Matching)
A principle of accrual accounting that matches expenses with revenues in the period in which they are incurred to generate those revenues, ensuring accurate financial reporting.
Prepaid Expenses
Costs incurred upfront for the future receipt of goods or services.
Adjusting Entry
An accounting entry made at the end of an accounting period to allocate income and expenditure to the appropriate period.
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